Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other (Tables)
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12 Months Ended |
Dec. 28, 2025 |
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| Payables and Accruals [Abstract] |
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| Schedule of Accrued Payroll and Payroll-Related Liabilities |
Accrued payroll and payroll-related liabilities consisted of the following as of December 28, 2025 and December 29, 2024 (in thousands):
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December 28, 2025 |
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December 29, 2024 |
| Payroll and payroll-related taxes |
$ |
17,087 |
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$ |
18,438 |
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| Workers compensation insurance |
6,071 |
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|
6,459 |
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Corporate and restaurant incentive compensation(1)
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10,713 |
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|
4,168 |
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| Accrued vacation |
6,398 |
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|
6,583 |
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| Other |
3,770 |
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|
4,024 |
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| Accrued payroll and payroll-related liabilities |
$ |
44,039 |
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$ |
39,672 |
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| Schedule of Restructuring Costs |
Severance and executive transition consisted of the following (in thousands):
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Year Ended |
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December 28, 2025 |
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December 29, 2024 |
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December 31, 2023 |
Executive severance |
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$ |
4,915 |
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$ |
476 |
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$ |
2,298 |
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Stock-based compensation(1)
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(4,104) |
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|
71 |
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|
128 |
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Team member severance(2)
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1,370 |
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|
634 |
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|
993 |
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Total severance and executive transition |
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$ |
2,181 |
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$ |
1,181 |
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$ |
3,419 |
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(1) For fiscal 2025, the stock-based compensation benefit related primarily to the forfeiture of unvested stock-based compensation by certain executive leadership.
(2) During fiscal 2025, team member severance was primarily associated with a reduction in force, which occurred during the second quarter of fiscal 2025.
One-time termination benefits activity for the fiscal years ended December 29, 2024 and December 28, 2025, respectively, were as follows:
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Termination Benefits |
Balance as of December 31, 2023 |
$ |
184 |
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| Charges |
— |
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| Cash Payments |
(184) |
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Balance as of December 29, 2024 |
$ |
— |
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| Charges |
1,370 |
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| Cash Payments |
(1,033) |
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Balance as of December 28, 2025 |
$ |
337 |
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| Schedule of Accrued Liabilities |
Accrued liabilities and other consisted of the following as of December 28, 2025 and December 29, 2024 (in thousands):
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December 28, 2025 |
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December 29, 2024 |
| State and city sales tax payable |
$ |
5,838 |
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$ |
6,224 |
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| Real estate, personal property, state income, and other taxes payable |
7,937 |
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|
6,933 |
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Insurance |
10,092 |
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|
10,201 |
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| Utilities |
2,615 |
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|
3,016 |
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| Legal |
5,510 |
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|
4,935 |
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| Accrued interest |
1,220 |
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|
1,536 |
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| Accrued marketing |
2,824 |
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|
2,830 |
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| Current portion of finance lease liabilities |
1,092 |
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|
1,019 |
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| Other |
9,673 |
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|
6,237 |
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Accrued liabilities and other |
$ |
46,801 |
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$ |
42,931 |
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